目前我国已有140个中央部门、30个省级预算单位、150多个地(市)和部分县实施了财政国库管理制度改革,基本确立了国库集中收付制度的框架,改革取得了显著成效。但是,从改革试点和具体实践来看,进一步推进和深化改革,尚存在一些亟待解决的问题。1.账户管理尚需进一步规范。一些试点地区单一账户并未设置在 At present, 140 central departments, 30 provincial-level budget units, more than 150 prefectures (cities) and some counties have implemented the reform of the treasury management system and basically established the framework of the treasury centralized payment system. The reform has achieved remarkable results . However, judging from the pilot reform and concrete practice, there are still some problems to be solved in order to further promote and deepen the reform. Account management needs further specification. A single account for some pilot areas is not set at